The WTO's 13th Ministerial Conference (MC13) was recently held from 26th February to 1st March. The key takeaways from the Abu Dhabi Ministerial Declaration and other Ministerial Decisions are as follows.

The CESTAT Chennai has held that laptops, desktops and monitors cleared from SEZ to the DTA, to individual customers for their personal use...

Section 15(3) of CGST Act allows deduction of eligible discounts from the value of supply, subject to condition that the discount...

The Gujarat High Court has upheld Section 16(2)(c) of the CGST Act, ruling that purchasing dealers cannot claim Input Tax Credit when their suppliers fail to deposit tax with the government.

The issue before the Hon'ble Bench of the Customs, Excise & Service Tax Appellate Tribunal at Hyderabad was regarding eligibility of credit of CVD paid on import of Peanut Butter which was utilised towards excise duty ...

11th July 2023 witnessed the 50th Goods and Services Tax Council meeting under the Goods and Services Tax (‘GST') regime. The Council, from the very beginning, has considered the concerns

The Gauhati High Court has ruled on whether partners of a company can face penalties under Section 122(1A) of the CGST Act, 2017, examining the distinction between 'taxable person' and 'any person' in penalty provisions. The judgment addresses the retrospective applicability of Section 122(1A) and diverges from earlier Bombay High Court decisions while aligning with the Delhi High Court's interpretation. The Court analyzed whether natural persons who retained benefits from GST violations can be held liable

A company registered under the Indian Companies Act, 2013 (‘Companies Act') raises share capital in different forms by issuing different classes of shares and securities, of which a company can issue certain...

In a recent judgment in case of Pavana Dibbur v. Directorate of Enforcement, the Supreme Court has held that the offence of criminal conspiracy...

The online gaming sector witnessed a series of watershed developments in the GST regime in the month of October 2023 from legislative and litigative standpoint.

India's Draft Second Amendment to the IT Rules, 2026 represents a structural shift in digital intermediary regulation, moving beyond the targeted AI-focused First Amendment to establish a comprehensive compliance framework.

For goods which are not pre-packed and are sold to ultimate buyers, legal metrology or provisions relating to MRP do not apply.

The 56th GST Council meeting held in New Delhi on September 3, 2025, introduced significant reforms aimed at rationalising tax rates across sectors, including the automotive industry.

The issue of shares by a company and its subscription by a shareholder is ordinarily on capital account, from the perspective of the company as well as the shareholder.

Discounts serve as a powerful strategic tool to stimulate sales, attract new customers and strengthen a brand's competitive edge in price-sensitive market.

The central dispute revolves around the constitutional validity of the West Bengal Tax on Entry of Goods into Local Areas Act, 2012 (‘WB Entry Tax Act').

The Union Budget 2026 has introduced significant changes with wide-ranging implications. Our experts at Lakshmikumaran & Sridharan Attorneys have analysed these announcements in detail.

Google reportedly launched a child-oriented version of its Gemini AI chatbot i.e., Gemini AI Kids, marking a significant development in the integration of generative...

The ability of intermediaries to make content removal decisions has always been under question.

Recently, in the matter of Addwrap Packaging Private Limited and ANR v. Union of India and Ors., the Hon'ble Gujarat High Court adjudicated upon the applicability...